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All Journal AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) CERMIN: Jurnal Penelitian Jurnal Akuntansi Asthadarma: Jurnal Pengabdian Kepada Masyarakat
Rony Wardhana
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants Moderators of Financial Distress: An Evidence Affiliation Group and Political Connection Rony Wardhana; Muslich Anshori; Heru Tjaraka
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p132-147

Abstract

There is a theoretical gap in the research during the research period, so it is necessary to reconcile the findings, which is expected to be useful for all parties, academics, practitioners and related companies. The analysis used in this research is the Smart PLS tool. The population in this study are all manufacturing industrial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample of this study amounted to 144 companies. Tax aggressiveness shows results that do not affect the capital structure of manufacturing companies. Investment decisions affect the increase in capital structure in manufacturing companies. The capital structure shows a strong influence on financial distress in manufacturing companies. The results of the indirect effect test explain that tax aggressiveness has no significant effect on financial distress through capital structure. The results of the indirect effect test explain the substantial impact of investment decisions on financial distress through capital structure. The results of the moderating effect test show that the capital structure has no significant effect on financial distress with group affiliation moderation. The results of the moderating effect test explain the significant effect of capital structure on financial distress by moderating political connections.
Pengaruh Debt To Asset Ratio, Debt To Equity Ratio, dan Ukuran Perusahaan Terhadap Manipulasi Aktivitas Riil Anam, Saiful; Wardhana, Rony; Harimulyono, Nurrohman; Istiqomah, Inuk Wahyuni; Pratama, Ade Setia
CERMIN: Jurnal Penelitian Vol 7 No 2 (2023): Agustus - Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i2.4036

Abstract

Kajian riset ilmiah ini menguji bagaimana pengaruh DAR, DER, dan ukuran perusahaan terkait pengelolaan keuangan perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Populasi kajian riset ilmiah tahun 2018–2021 meliputi produsen makanan dan minuman yang terdaftar di BEI. Sampel diambil dengan sengaja. Dengan menggunakan teknik dokumentasi, kajian riset ilmiah ini memperoleh data sekunder dari laporan keuangan organisasi Bursa Efek Indonesia (BEI). Kajian riset ilmiah ini menyelidiki data menggunakan regresi linier berganda, pengujian asumsi klasik, dan analisis deskriptif. Metode analisis data dievaluasi dengan menggunakan SPSS 25. Kajian riset ilmiah menemukan bahwasanya ukuran bisnis sedikit mempengaruhi manipulasi keuntungan riil, sedangkan DAR dan DER memiliki dampak minimal. Kajian riset ilmiah ini juga menemukan bahwasanya DAR, DER, dan ukuran bisnis berpengaruh terkait manajemen laba. Ketika meminjamkan dan berinvestasi, kreditor dan investor harus mempertimbangkan leverage perusahaan. Hal ini karena perusahaan yang memiliki banyak hutang mungkin kesulitan mengelola pendapatannya.
PENGARUH PROFITABILITAS, NILAI SAHAM, KEBIJAKAN HUTANG TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG GO PUBLIC DI BEI Anam, Saiful; Harimulyono, Nurrohman; Istiqomah, Inuk Wahyuni; Pratama, Ade Setia; Wardhana, Rony; Ivanda, Muhammad Nur Miftakhul
CERMIN: Jurnal Penelitian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i1.3140

Abstract

Penelitian ini mengkaji bagaimana profitabilitas, nilai saham, dan kebijakan pinjaman mempengaruhi perataan laba pada perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan tahun 2020. Penelitian ini bersifat kuantitatif. Sampel mencakup semua produsen mobil yang terdaftar di BEI tahun 2016–2020. Pendekatan sensus dapat mengambil sampel tiga belas perusahaan. Publikasi ICMD website Bursa Efek Indonesia (BEI) dan laporan keuangan tahun 2016-2020 memuat seluruh informasi penting tersebut. Teknik analisis data menggunakan regresi logistik. Hasil penelitian profitabilitas berpengaruh positif dan signifikan terhadap perataan laba. Nilai saham dan Debt Policy secara parsial tidak berpengaruh signifikan terhadap perataan Laba.
The Accounting Irregularities, Transfer Pricing Aggresiveness, and Firm Value: Does Tax Aggressiveness Matter? Wardhana, Rony; Anam, Saiful; Ivanda, Muhammad Nur Miftakhul; Tjaraka, Heru; Hidayatullah, Hidayatullah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p75-87

Abstract

Introduction / Main Objectives: This research aims to examine factors that influence firm value, including Accounting Irregularities, Tax Aggressiveness, Transfer Pricing Aggressiveness. Background Problems: The company has the aim of getting profits that continue to grow consistently to increase firm value. Research Method: The notion was tested using Smart Partial Least Square (SmartPLS) version 3.0 software. Numeric data used in the computations is derived from secondary sources. This study focuses on the examination of financial data pertaining to manufacturing enterprises throughout the time frame of 2016 to 2022. Findings / Results: The findings of this study are that Accounting Irregularities and Transfer Pricing Aggressiveness have an effect on Tax Aggressiveness, but Accounting Irregularities, Transfer Pricing Aggressiveness and Tax Aggressiveness have no effect on Firm value. Mediation one and mediation two in this study also had no effect. Conclusion: These results can be a reference for investors in making investment decisions, companies in making decisions regarding tax avoidance can also use this research as a reference. The novelty of this research is the Accounting Irregularities variable with the mediation of tax aggressiveness on firm value, which has not been studied much in previous research.
Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment Wardhana, Rony; Anam, Saiful; Miftakhul Ivanda, Muhammad Nur
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3313

Abstract

Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchange. Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. Purposive sampling chose 120 auditors from 15 KAPs with at least 2 years of audit experience and a bachelor's degree. Primary data was acquired using 5-point Likert scale questionnaires for all dimensions, including moderating effects. Findings: The investigation indicated that Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a meaningful impact on the connection between the variables and Audit Judgment. The research affirms the significance of these characteristics in formulating good audit judgments and supports the perspective that robust knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the quality of auditors' conclusions. Originality/value: This paper is original Paper type: a Research Paper
Pembinaan Kelompok Swadaya Masyarakat Melalui Penguatan Manajemen Keuangan Sesuai Dengan Standar Akuntansi Keuangan Entitas Privat (SAK EP) Wardhana, Rony; Anam, Saiful; Wijaya, Agung; Malindo, Tito
Asthadarma : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): Maret
Publisher : Universitas Merdeka Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/asthadarma.v6i1.53

Abstract

The objective of this program is to enhance the financial management of Badan Keswadanaan Masyarakat (BKM) in Mojokerto district, with the aim of ensuring compliance with the Financial Accounting Standards for Private Entities (SAK EP). BKM, in its capacity as a community entity that oversees financial resources and initiatives aimed at fostering empowerment, is obligated to meticulously prepare financial reports that adhere to the principles of transparency, accountability, and standardization. Nevertheless, various obstacles persist, including a deficiency in accounting comprehension, inadequate documentation, and insufficient internal control systems. The activity employs a multifaceted approach encompassing mentoring, training, and technical consultation. The objective of this approach is to facilitate the preparation of financial reports in accordance with SAK EP, enhance audit readiness, and optimize the internal control system. The findings of the activity demonstrated an enhancement in the preparation of the income statement, statement of changes in equity, and notes to the financial statements (CALK). Concurrently, the BKM management initiated the implementation of comprehensive documentation and audit procedures for cash, receivables, and fixed assets. The program is expected to serve as a sustainable foundation for strengthening the financial capacity of BKM and encouraging the creation of professional financial management practices at the community level.
Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness Wardhana, Rony; Anam, Saiful; Nur Lailiyatul Inayah; Teodora Winda Mulia; Roy Budiharjo; Heru Tjaraka
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2893

Abstract

Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange. Amid increasing tax regulations and levies, this research provides critical insights. Methodology/Approach: Using a quantitative explanatory research approach, the study analyses secondary data from financial statements of 41 purposively sampled manufacturing firms. Findings: Capital structure significantly impacts financial distress and tax aggressiveness, whereas earnings management does not significantly impact either variable. Interestingly, financial distress mediates the relationship between capital structure and tax aggressiveness, but does not mediate the relationship between earnings management and tax aggressiveness. Lastly, financial distress has a significant positive effect on tax aggressiveness. Practical Implications: Findings help firms optimise financial strategies and assist regulators in curbing aggressive tax practices. Originality/Value: This study underscores financial distress as a crucial mediator in corporate tax strategies within the manufacturing sector.
Co-Authors Ade Setia Pratama Agung Wijaya, Agung Heru Tjaraka Heru Tjaraka Heru Tjaraka Hidayatullah Hidayatullah Istiqomah, Inuk Wahyuni Ivanda, Muhammad Nur Miftakhul Malindo, Tito Miftakhul Ivanda, Muhammad Nur Muslich Anshori Natalia Nur Afifah Nur Lailiyatul Inayah Nurrohman Harimulyono Roy Budiharjo Saiful Anam Soebandhi, Santirianingrum Teodora Winda Mulia Tonny Wiesan